Employers use this form to give notice of: A plan merger or consolidation that is the combining of two or more plans into a single plan. A plan spinoff that is the splitting of a single plan into two or more spinoff plans. A plan transfer of plan assets or liabilities to another plan that is the splitting off of a portion of the assets or liabilities of the transferor plan and the concurrent acquisition or assumption of these split-off assets or liabilities by the transferee plan. Qualified separate lines of business (QSLOBs). Current Revision Form 5310-A PDF Instructions for Form 5310-A PDF (HTML) Recent Developments The addresses for Employee Plans submissions for determination letters, letter rulings, and IRA opinion letters have changed. The new addresses apply to Forms 5300, 5306, 5306-A, 5307, 5308, 5310, 5310-A, 5316, and 8717. October 11, 2019. Other Items You May Find Useful All Form 5310-A Revisions About Form 5310, Application for Determination for Terminating Plan Other Current Products Related About Form 2848, Power of Attorney and Declaration of Representative About Form 5300, Application for Determination for Employee Benefit Plan About Form 8821, Tax Information Authorization About Form SS-4, Application for Employer Identification Number (EIN)